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IN RE MITCHELL

No. 98-56475.

209 F.3d 1111 (2000)

In re Harry H. MITCHELL; June M. Mitchell, Debtors. Harry H. Mitchell; June M. Mitchell, Appellants, v. Franchise Tax Board, State of California; Board of Equalization, State of California, Appellees.

United States Court of Appeals, Ninth Circuit.

Submission Vacated November 8, 1999.

Resubmitted March 14, 2000.

Filed April 21, 2000.

Attorney(s) appearing for the Case

Harry H. Mitchell, Palm Desert, California, appellant pro se.

David S. Chaney, Deputy Attorney General, Los Angeles, California, for the appellees.

Before: BROWNING and TASHIMA, Circuit Judges, and KING, District Judge.

TASHIMA, Circuit Judge:

Harry and June Mitchell ("Mitchells") filed an adversary complaint in their bankruptcy case against the California Franchise Tax Board ("FTB") and the California Board of Equalization ("Board") (together, the "State") to determine the amount and dischargeability of taxes owed to the State. The Mitchells also asserted state and federal claims, alleging, inter alia, violations of the Fourteenth Amendment. The Mitchells appeal the Bankruptcy Appellate...

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